Related Party Transactions	6 Months Ended
Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions The Company sells products to 3 entities owned by the brother of the Mr. Robert M. Carmichael, the Company’s Chief Executive Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 14.9% and 24.4% of the net revenues for the three months ended June 30, 2020 and 2019, respectively, and 18.1% and 25.2% of net revenues for the six months ended June 30, 2020 and 2019, respectively. Accounts receivable from these entities totaled $72,938 and $44,442, respectively, at June 30, 2020 and December 31, 2019. The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $20,477, and $4,320 at June 30, 2020 and December 31, 2019, respectively. The Company had accounts payable to related parties of $164,765 and $263,544 at June 30, 2020 and December 31, 2019, respectively. The balance payable at June 30, 2020 and December 31, 2019 was due to BGL. The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended June 30, 2020 and June 30, 2019 was $17,916 and $13,894, respectively, and for the six months ended June 30, 2020 and 2019 total royalty expense was $22,766 and $24,117, respectively. Effective July 29, 2019 the Company has agreed to pay the members of the Company’s Board of Directors, including Mr. Robert M. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $49,500 in Board of Directors’ fees. On August 21, 2020 the Company’s Board of Directors approved the continuation of the 2019 Board compensation policy for the year ending December 31, 2020. As of June 30, 2020, the Company had accrued an additional $18,000 in Board of Directors’ fees.

Related Party Transactions

6 Months Ended

Jun. 30, 2020

Note 4. Related Party Transactions

The Company sells products to 3 entities owned by the brother of the Mr. Robert M. Carmichael, the Company’s Chief Executive Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 14.9% and 24.4% of the net revenues for the three months ended June 30, 2020 and 2019, respectively, and 18.1% and 25.2% of net revenues for the six months ended June 30, 2020 and 2019, respectively. Accounts receivable from these entities totaled $72,938 and $44,442, respectively, at June 30, 2020 and December 31, 2019.

The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $20,477, and $4,320 at June 30, 2020 and December 31, 2019, respectively.

The Company had accounts payable to related parties of $164,765 and $263,544 at June 30, 2020 and December 31, 2019, respectively. The balance payable at June 30, 2020 and December 31, 2019 was due to BGL.

The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended June 30, 2020 and June 30, 2019 was $17,916 and $13,894, respectively, and for the six months ended June 30, 2020 and 2019 total royalty expense was $22,766 and $24,117, respectively.

Effective July 29, 2019 the Company has agreed to pay the members of the Company’s Board of Directors, including Mr. Robert M. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $49,500 in Board of Directors’ fees. On August 21, 2020 the Company’s Board of Directors approved the continuation of the 2019 Board compensation policy for the year ending December 31, 2020. As of June 30, 2020, the Company had accrued an additional $18,000 in Board of Directors’ fees.